BACKGROUND DOCUMENTS

BEPS Action Plan – Overview

OECD: Addressing BEPS

OECD: Action Plan on BEPS

BIAC Statement of Tax Principles for International Business

BIAC Statement of Tax Best Practices for Engaging with Tax Authorities in Developing Countries

BEPS Discussion Drafts

Current

Past

BEPS 2014 Deliverables

2014 Deliverables

G20 Report on the Impact of BEPS in Low Income Countries

Part 1

Part 2

BEPS Implementation Package February 2015

Action 15

Action 13

Action 5

BIAC and USCIB Comments on BEPS

BIAC

June 2015**
BIAC Comments on the OECD Discussion Draft on BEPS Actions 8: Revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution Arrangements (CCAs)

May 2015:
BIAC Comments on the OECD Discussion Draft on BEPS Action 3: Strengthening CFC Rules

BIAC Comments on the OECD Discussion Draft on Action 11/ Improving the Analysis of BEPS

BIAC Comments on the OECD Discussion Draft on BEPS Actions 8-10: Revisions to Chapter I of the Transfer Pricing Guidelines (including Risk, Recharacterisation and Special Measures)

April 2015
on the OECD Discussion Draft on BEPS Action 12: Mandatory Disclosure Rules

February 2015
BIAC Comments on the OECD Discussion Draft on BEPS Action 10: The Use of Profit Splits in the Context of the Global Value Chains

BIAC Comments on the OECD Discussion Draft on BEPS Action 10: Transfer Pricing Aspects of Commodities Transactions

BIAC Comments on the OECD Discussion Draft on BEPS Action 4: Interest Deductions and Other Financial Payments

January 2015
BIAC Comments on the OECD Discussion Draft on Action 14: Make Dispute Resolution Mechanisms more Effective

BIAC Comments on the OECD Discussion Draft on BEPS Action 10: Proposed Modifications to Chapter VII to the Transfer Pricing Guidelines Relating to Low Value-Adding Intra-Group Services

BIAC Comments on the OECD Discussion Draft on BEPS Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status

BIAC Comments on the OECD Discussion Draft on BEPS Action 6: Preventing Treaty Abuse

September 2014
OECD’s Request for Input on BEPS Action 11: Establish methodologies to collect and analyze data on BEPS and the actions to address it

April 2014
BIAC Comments on the OECD Discussion Draft on BEPS Action 1: Tax Challenges of the Digital Economy

BIAC Comments on the OECD Discussion Draft on Transfer Pricing Comparability and Developing Countries

BIAC Comments on the OECD Discussion Draft on BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances

February 2014
BIAC Comments in response to the OECD Discussion Draft addressing Transfer Pricing Documentation and Country by Country Reporting submitted to OECD (Appendix)

October 2013
BIAC letter to Mike Williams and Pascal Saint-Amans on BEPS

April 2013
BIAC Comments on the February 2013 OECD Report on BEPS

USCIB

May 2015**
USCIB Comment Letter on the OECD Discussion Draft on BEPS Actions 8: Revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution Arrangements (CCAs)

April 2015
USCIB Comment Letter on the OECD Discussion Draft on BEPS Action 3: Strengthening CFC Rules

USCIB Comment Letter on the OECD Discussion Draft on BEPS Action 12: Mandatory Disclosure Rules

February 2015
USCIB Comment Letter on the OECD Discussion Draft on BEPS Action 4: Interest Deductions and Other Financial Payments

USCIB Comment Letter on the OECD Discussion Draft on BEPS Actions 8, 9, and 10: Discussion Draft on Revisions to Chapter 1 of the Transfer Pricing Guidelines (Including Risk, Recharacterisation and Special Measures)

USCIB Comment Letter on the OECD Discussion Draft on BEPS Action 10: Discussion Draft on the use of Profit Splits in the Context of Global Value Chains

January 2015
USCIB Comment Letter on the OECD Discussion Draft on BEPS Action 14: Make Dispute Resolution Mechanisms More Effective

USCIB Comment Letter on the OECD Discussion Draft on Follow Up Work on BEPS Action 6: Preventing Treaty Abuse

USCIB Comment Letter on the OECD Discussion Draft on BEPS Action 7: Prevent the Artificial Avoidance of PE Status

December 2014
USCIB Comment Letter on the OECD Discussion Draft on BEPS Action 10: Proposed Modifications to Chapter VII of the Transfer Pricing Guidelines Relating to Low Value-Adding Intra-Group Services

September 2014
USCIB Comment Letter OECD’s Request for Input on BEPS Action 11: Establish methodologies to collect and analyze data on BEPS and the actions to address it

May 2014
USCIB Comment Letter on the OECD Discussion Draft on BEPS Action 2: Neutralise the effects of Hybrid Mismatch Arrangements (Recommendations for Domestic Laws)

April 2014
USCIB Comment Letter on the OECD Discussion Draft on BEPS Action 2: Neutralise the Effects of Hybrid Mismatch Arrangements (Treaty Issues)

USCIB Response to the OECD’s Discussion Draft on the Tax Challenges of the Digital Economy (the Discussion Draft)

USCIB Comment Letter on the OECD Discussion Draft on Transfer Pricing Comparability Data and Developing Countries

USCIB Comment Letter on the OECD Discussion Draft on BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances

February 2014
USCIB Comments on the OECD Discussion Draft on Transfer Pricing Documentation and Country-by Country Reporting

Panelist Materials

“Cross-Border Tax Problems of Investment Funds” by Kim Blanchard

**Not included on USB

www.uscibtax.org